Key Financial Results

Quarterly Performance (Q2 September 2026)

  • Revenue from operations: ₹93.61 lakh (compared to ₹94.17 lakh in Q1 June 2026 and ₹5,650.60 lakh in Q2 September 2025)
  • Other income: ₹24.58 lakh
  • Total income: ₹118.18 lakh
  • Total expenses: ₹164.73 lakh
  • Loss from operations before tax: ₹(46.54) lakh
  • Tax expenses: Nil
  • Net loss: ₹(46.54) lakh
  • Basic and diluted EPS: ₹(1.29)

Half-Yearly Performance (H1 September 2026)

  • Revenue from operations: ₹187.78 lakh (compared to ₹12,571.50 lakh in H1 September 2025)
  • Other income: ₹48.88 lakh
  • Total income: ₹236.66 lakh
  • Total expenses: ₹333.16 lakh
  • Loss from operations before tax: ₹(96.51) lakh
  • Tax expenses: Nil
  • Net loss: ₹(96.51) lakh (compared to net profit of ₹218.28 lakh in H1 September 2025)
  • Basic and diluted EPS: ₹(2.68)

Balance Sheet Position (as at September 30, 2026)

Assets

  • Total assets: ₹7,712.83 lakh (compared to ₹6,941.00 lakh as at March 31, 2026)
  • Non-current assets: ₹3,303.44 lakh (Property, plant and equipment: ₹3,142.30 lakh; Investments: ₹91.04 lakh; Other financial assets: ₹70.10 lakh)
  • Current assets: ₹4,409.39 lakh (Trade receivables: ₹180.25 lakh; Cash and cash equivalents: ₹725.73 lakh; Loans: ₹2,172.52 lakh; Other financial assets: ₹1,330.88 lakh)

Equity and Liabilities

  • Total equity: ₹5,447.11 lakh (Equity share capital: ₹360.45 lakh; Retained earnings: ₹2,430.06 lakh; Revaluation reserve: ₹2,656.60 lakh)
  • Non-current liabilities: ₹203.04 lakh (Deferred tax liabilities: ₹53.04 lakh; Other long-term liabilities: ₹150.00 lakh)
  • Current liabilities: ₹2,062.68 lakh (Trade payables: ₹331.29 lakh; Other financial liabilities: ₹1,649.85 lakh; Other liabilities: ₹28.78 lakh; Provisions: ₹52.76 lakh)

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Cash flow from operating activities: ₹419.74 lakh (Net loss before tax: ₹(96.51) lakh; Adjustments for depreciation: ₹12.03 lakh; Interest expenses: ₹0.05 lakh; Working capital changes: ₹504.16 lakh)
  • Cash flow from investing activities: ₹(1.85) lakh (Purchase of fixed assets)
  • Cash flow from financing activities: ₹(0.05) lakh (Interest paid)
  • Net increase in cash and cash equivalents: ₹417.84 lakh
  • Opening cash balance: ₹307.90 lakh
  • Closing cash balance: ₹725.73 lakh

Additional Information

  • The company operates in a single segment: Trading in Coal
  • Paid-up equity share capital: ₹360.45 lakh (face value ₹10 each)
  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on October 30, 2026
  • Statutory auditors M/s. Aayush Bohra A & Co., Chartered Accountants (Firm Registration No. 026932S) carried out a limited review of the financial results
  • The results are prepared in accordance with Ind AS 34 - Interim Financial Reporting
  • Previous period figures have been regrouped wherever necessary